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A Study on Electronic Disclosure

电子披露研究

基本信息

批准号：
11430030
负责人：
KAWASAKI Teruyuki
金额：
$ 6.59万
依托单位：
Konan University
依托单位国家：
日本
项目类别：
Grant-in-Aid for Scientific Research (B)
财政年份：
1999
资助国家：
日本
起止时间：
1999 至 2001
项目状态：
已结题

来源：
https://kaken.nii.ac.jp/en/grant/KAKENHI-PROJECT-11430030/
关键词：
Electronic disclosure system Financial reporting Disclosure Databasse disclosure Business reporting Internet EDGAR EDINET XBRL 継続監査

项目摘要

The next three subjects were discussed, and the following conclusion could get it by this research. 1.The first subject was the theoretical research of electronic disclosure", and it got the next conclusion. (1) The expansion from financial reporting to business reporting was discussed, and we concluded that the means which realized that was electronic disclosure. (2) The influence of the information technology to the auditing was discussed, and emphasis was put on the need of "the continuous auditing". (3) XBRL was discussed, and we concluded that this would become a standard technique of the future electronic disclosure."2.The second subject was the institutional research of the electronic disclosure", and the present condition of electronic disclosure and subjects were made a relief about the next foreign countries and Japan ; (l) EDGAR (Electronic Data Gathering, Analysis and Retrieval) in U.S., (2) SEDAR (System for Electronic Document Analysis and Retrieval) in Canada, (3)RNS (Regulatory News Service) in U.K., (4)EDGE (Electronic Lodgement) in Australia, (5)MASNET(Monetary Authority of Singapore Network) in Singapore, (6) EDINET (Electronic Disclosure for Investors' NETwork) in Japan. "3.The third subject was the actual condition of electronic disclosure in Japan", and the following actual condition was made a relief about the website of Japan. (1) The composition of the homepage, the usage of the multimedia, and so on were investigated, and the various actual condition of Japan was made a relief with a present analysis of the website (the number of investigation applicable company was 100). (2) The usage of the website, contents of financial information, and so on were researched by the questionnaire, and it found that the degree of concern for electronic disclosure was high (the number of investigation applicable company was 513, and the number of effective answer was 197)."

对接下来的三个课题进行了讨论，通过本研究可以得出以下结论。 1.第一个课题是“电子披露的理论研究”，得到了下一个结论。（1）讨论了从财务报告向业务报告的扩展，得出了实现电子披露的手段。（2）讨论了信息技术对审计的影响，强调了“持续审计”的必要性。（3）讨论了XBRL，得出了这将成为一个标准。 “2.第二个课题是电子公示的制度研究”，对未来电子公示的现状和课题进行了展望，对未来的国外和日本进行了展望； (l) 美国的 EDGAR（电子数据收集、分析和检索），(2) 加拿大的 SEDAR（电子文档分析和检索系统），(3) 英国的 RNS（监管新闻服务），(4)EDGE 澳大利亚（电子提交），(5) 新加坡 MASNET（新加坡金融管理局网络），(6) 日本 EDINET（投资者电子披露网络）。 “3.第三个主题是日本电子公开的实际情况”，并对日本网站做出了以下实际情况的缓解。 (1)对主页的构成、多媒体的使用等进行调查，通过网站的现状分析，缓解了日本的各种实际情况（调查适用企业数为100家）。（2）通过问卷调查对网站使用情况、财务信息内容等进行调查，发现对电子披露的关注程度较高（调查适用企业数为513家，有效回答数为197家）。